Chapter VI — Supervision and ex officio determination of the tax
Article 95Annualisation of assessments
Value Added Tax Code (CIVA) · Portuguese original · AT source
The assessments referred to in Articles 87 and 88 may be aggregated by calendar year in a single collection document.
Corresponds to Article 88-A in the wording prior to the renumbering of the articles carried out by Decree-Law no. 102/2008 of 20/06 Note -
Portuguese original
Artigo 95.º — Anualização das liquidações
As liquidações referidas nos artigos 87.º e 88.º podem ser agregadas por anos civis num único documento de cobrança.
Corresponde ao art.º 88.º-A, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06 Nota -
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.